The subject of the contract is to audit the annual financial statements of the Bank Guarantee Fund (hereinafter referred to as the "Fund") for the years 2022-2025 (i.e. for 2022, 2023, 2024 and 2025).

1. The subject of the contract is to carry out:

1.1. audit of the annual financial statements of the Bank Guarantee Fund (hereinafter referred to as the "Fund") for the years 2022-2025 (i.e. for 2022, 2023, 2024 and 2025), covering the following stages:

1.1.1. the preliminary examination for each financial year, which shall be completed:

1.1.1.1. during the 2022 survey, until 30 December 2022. The Contractor shall provide the Fund in writing with information containing a summary and conclusions of the preliminary examination by 30 December 2022,

1.1.1.2. during the 2023 survey, until 29 December 2023. The Contractor shall provide the Fund in writing with information containing a summary and conclusions of the preliminary examination by 29 December 2023,

1.1.1.3. during the 2024 survey, until 31 December 2024. The Contractor shall provide the Fund in writing with information containing a summary and conclusions of the preliminary examination by 31 December 2024,

1.1.1.4. during the 2025 survey, until 31 December 2025. The Contractor shall provide the Fund in writing with information containing a summary and conclusions of the preliminary examination by 31 December 2025;

1.1.2. the fundamental study, which will result in the issuance of an audit report and possibly a recommendation in the form of a letter addressed

to the Management Board of the Fund within the time limit:

1.1.2.1. during the 2022 survey – until 15 March 2023,

1.1.2.2. during the 2023 survey – until 15 March 2024,

1.1.2.3. during the 2024 survey – until 14 March 2025,

1.1.2.4. during the 2025 survey – until 16 March 2026

1.2. procedures for the summarised financial statements of the Bank Guarantee Fund prepared on the basis of the audited annual financial statements attached to the Annual Reports of the Bank Guarantee Fund for the years 2022-2025 (i.e. for 2022, 2023, 2024 and 2025).

2. The legal basis for auditing the financial statements of the Bank Guarantee Fund is Article 313(2) of the Act of 10 June 2016 on the Bank Guarantee Fund, Deposit Guarantee Scheme and Forced Restructuring (i.e. Journal of Laws of 2022, item 793, as amended).

3. The audit of the fund's accounts and the procedure for summarised accounts shall be carried out in particular in accordance with:

3.1. the Accounting Act of 29 September 1994 (i.e. Journal of Laws of 2021, item 217, as amended) (hereinafter referred to as the "Accounting Act"),

3.2. the Act of 11 May 2017 on statutory auditors, audit firms and public supervision (Journal of Laws of 2022, item 1302) (hereinafter: the "Act on Statutory Auditors"),

3.3. national audit standards within the meaning of Article 2(22) of the Act on Statutory Auditors.

4. The purpose of the audit shall be to express an opinion by the statutory auditor on whether the financial statements of the Fund for a given financial year:

4.1. presents a fair and clear picture of the Fund's property and financial situation, financial results of operations and cash flows for the financial year ended on a given day in accordance with the Regulation of the Minister of Finance of 9 December 2016 on special accounting rules of the Bank Guarantee Fund (Journal of Laws of 2021, item 924), the Accounting Act, the implementing regulations issued on its basis and the accounting principles (policy) adopted;

4.2. is consistent, in all material respects, as to the form and content, with the provisions of law in force in the Fund and the Statutes of the Fund;

4.3. has been prepared, in all material aspects, on the basis of properly kept accounting books in accordance with the provisions of Chapter 2 of the Accounting Act.

5. A detailed description of the subject of the contract and detailed terms and conditions of the contract are contained in point 4 of the SWZ and the draft provisions of the contract constituting Annex 1 to the SWZ.